Vintage Treasures uses a perpetual inventory system. Journalize the following sales transactions for Vintage Treasures. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries. Round all numbers to the nearest whole dollar.) (Click the icon to view the transactions.) Jan. 4: Sold $12,000 of antiques on account, credit terms are 1/15, n/30. Cost of goods is $6,000. Begin by preparing the entry to journalize the sale portion of the transaction. Do not record the expense related to the sale. We will do that in the following step. Date Accounts Debit Credit Jan. 4 Now journalize the expense related to the January 4 sale-Cost of goods, $6,000. Date Accounts Debit Credit Jan. 4 Jan. 8: Received a $300 sales return on damaged goods from the customer. Cost of goods damaged is $150 Start by preparing the entry to record the sales return and decrease the receivable. Do not update the Merchandise Inventory with this entry. We will do that in the following step. Date Accounts Debit Credit Jan. 8 Now prepare the entry to update the Merchandise Inventory account for the cost of the returned merchandise-cost of goods returned, $150. Date Accounts Debit Credit Jan. 8 Jan. 13: Vintage Treasures receives payment from the customer on the amount due from Jan. 4, less the return and discount. Date Accounts Debit Credit Jan. 13 Jan. 20: Sold 54,300 of antiques on account, credit terms are 1/10, n/45, FOB destination. Cost of goods is $2,150. Begin by preparing the entry to journalize the sale portion of the transaction. Do not record the expense related to the sale. We will do that in the following step. Date Accounts Debit Credit Jan. 20 Now journalize the expense related to the Jan. 20 saleCost of goods, $2,150. Date Accounts Debit Credit Jan. 20 Jan. 20: Vintage Treasures paid $100 on freight out. Date Accounts Debit Credit Jan. 20 Now journalize the expense related to the Jan. 20 saleCost of goods, $2,150. Date Accounts Debit Credit Jan. 20 Jan. 20: Vintage Treasures paid $100 on freight out. Date Accounts Debit Credit Jan. 20 Jan. 25: Vintage Treasures negotiated a $900 allowance on the goods sold on Jan. 20. Date Accounts Debit Credit Jan. 25 Jan. 29: Receives payment from the customer on the amount due from Jan. 20, less the allowance and disco Date Accounts Debit Credit Jan. 29